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A taxpayer over the age of 65 has enquired whether donating their home to their daughter may be exempt from Capital Gains Tax. The Directorate General of Taxes (DGT) clarifies that the exemption applies if the property has served as the main residence for at least three years or during the two years prior to the transfer.
Cuestión planteada Posibilidad de considerar la vivienda como habitual a efectos de IRPF.
La transmisión de la vivienda habitual por personas mayores de 65 años está exenta de la ganancia patrimonial según el artículo 33.4.b) de la LIRPF. Para ello, la edificación debe haber sido residencia durante un plazo continuado de al menos tres años, o haber tenido tal carácter en cualquier día de los dos años anteriores a la transmisión. La residencia es una cuestión de hecho que debe acreditarse con medios de prueba válidos.
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